Subject. A progressive system of remuneration for dentists. Objectives. Development and practical implementation of an economic and mathematical model of salary management for dentists depending on their labor productivity. Methods. Nonlinear programming, econometric modeling, optimal control systems, simple dynamic series and models of proportional dependencies are used. Results. Using the developed economic and mathematical model, the financial interests of dentists, the state and owners of commercial dental clinics were modeled in the MathCad software environment. The practical use of the developed economic and mathematical model makes it possible, with an increase in revenue per dentist (labor productivity) by 3% per year, to increase their average monthly salary by 56.47% over 10 years, that is, at a higher rate than revenue; to ensure that the financial interests of owners are taken into account: a 4-fold increase in financial results and a 3-fold increase in return on sales; to increase the financial interest of the state in the form of income tax, value-added tax and personal income tax and contributions to off-budget funds by 38.47% over 10 years. Modeling has shown that the maximum value of the share of salaries of dentists in revenue for the commercial dental clinics in question is 48.27%, which is 8.27% more than the currently established value. Conclusions. The practical implementation of the developed economic and mathematical model for maximizing the share of salaries of dentists in the revenue of commercial dental clinics, taking into account the financial interests of owners and the state, has shown that an increase in tax rates and deductions to off-budget funds, profitability of sales of paid dental services and the share of variable costs in the cost structure reduce the maximum value of the share of salaries of dentists in revenue from commercial dental clinics, what needs to be taken into account when making managerial decisions both at the macro level and at the level of individual business entities.
Sokolov E.V., Kostyrin E.V. Modeli upravleniya meditsinskimi organizatsiyami [Management models of medical organizations]. Moscow, Nauchnaya biblioteka Publ., 2021, 342 p. EDN: LVDIRS
Bagdasaryan G.G. [A financial result management model depending on the quality of paid dental services provided]. Finansovaya analitika: problemy i resheniya, 2025, vol. 18, no. 3, pp. 100–114. (In Russ.) DOI: 10.24891/evmndd EDN: EVMNDD
Kostyrin E.V. [Progressive system of doctor work stimulation]. Ekonomika i predprinimatel'stvo, 2019, no. 2, pp. 1122–1131. (In Russ.) EDN: ZBXWWD
Yanushevich O.O., Sokolov E.V., Kostyrin E.V. et al. [Economic and mathematical model of stimulating the work of dentists]. Ekonomika i upravlenie: problemy, resheniya, 2022, vol. 1, no. 4, pp. 5–15. (In Russ.) DOI: 10.36871/ek.up.p.r.2022.04.01.001 EDN: QGTHMN
Sokolov E.V., Kostyrin E.V., Lasunova S.V. [Financial technologies for the development of enterprises and the Russian economy]. Ekonomika i upravlenie: problemy, resheniya, 2021, vol. 1, no. 10, pp. 91–106. (In Russ.) DOI: 10.36871/ek.up.p.r.2021.10.01.013 EDN: MJXXEB
Wu Yujia, Hu Zhewen, Zhang Xinyue et al. Optimum design of reference points distribution in three-dimensional reconstruction of dental model in intercuspal position. BMC Oral Health, 2021, vol. 21, no. 561. DOI: 10.1186/s12903-022-02403-y
Zhou Huangjun, Ye Sixian, Lyu Xingyu et al. Evaluation of sealing efficacy and removal convenience of sealing materials for implant abutment screw access holes. BMC Oral Health, 2022, vol. 22, no. 362. DOI: 10.1186/s12903-022-02403-y
Chililov A.M., Kadyrov F.N., Obukhova O.V. [Labour remuneration in public health system in time of digital transformation of medical services]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova, 2022, vol. 19, no. 2, pp. 136–148. (In Russ.) DOI: 10.21686/2413-2829-2022-2-136-148 EDN: NYIYOQ
Schumacher A.E., Kyu H.H., Aali A. et al. Global age-sex-specific mortality, life expectancy, and population estimates in 204 countries and territories and 811 subnational locations, 1950–2021, and the impact of the COVID-19 pandemic: a comprehensive demographic analysis for the Global Burden of Disease Study 2021. The Lancet, 2024, vol. 403, no. 10440, pp. 1989–2056. DOI: 10.1016/s0140-6736(24)00476-8 EDN: JDOTDM
Nesterova S.M., Morozova N.A., Vorob'eva E.E., Zyul'kina L.A. [Analysis of models of stomatologic organizations management]. Sovremennye problemy nauki i obrazovaniya, 2015, no. 6, p. 133. (In Russ.) EDN: VJPRLV
Alaseef N., Albasarah S., Abdulghani H. et al. CAD-CAM fabricated denture base resins: in vitro investigation of the minimum acceptable denture base thickness. Journal of Prosthodontics, 2022, vol. 31, iss. 9, pp. 799–805. DOI: 10.1111/jopr.13486
Ceylan G., Emir F., Doğdu C. et al. Effect of repeated millings on the surface integrity of diamond burs and roughness of different CAD/CAM materials. Clinical Oral Investigations, 2022, vol. 26, pp. 5325–5337. DOI:10.1007/s00784-022-04500-2
D’Abreu M.P. Oral and maxillofacial imaging in digital dentistry. The Saint’s International Dental Journal, 2022, vol. 6, iss. 1. DOI: 10.4103/sidj.sidj_21_21
Dickenson A., Tebbutt J., Abdulhussein H. An overview of digital readiness in dentistry – are we ready? British Dental Journal, 2022, vol. 233, pp. 87–88. DOI: 10.1038/s41415-022-4449-6
Makarov V.L., Bakhtizin A.R. [Modern tools for modeling socio-economic processes]. Ekonomika Severo-Zapada: problemy i perspektivy razvitiya, 2024, no. 1, pp. 21–32. (In Russ.) DOI: 10.52897/2411-4588-2024-1-21-32 EDN: SKDQAK
Makarov V.L., Bakhtizin A.R., Afanas'ev M.Yu. et al. Osnovnye napravleniya sotsial'no-ekonomicheskogo razvitiya Rossii: obosnovanie i otsenka posledstvii (po itogam model'nykh issledovanii TsEMI RAN) [The main directions of socio-economic development of Russia: justification and assessment of consequences (based on the results of model studies of the CEMI RAS)]. Moscow, CEMI RAS Publ., 2023, 116 p. EDN: OFIHGN
Egorova N.E., Ivanov K.A. [Methodological bases of harmonization of economic interests of economic subjects as the condition of their sustainable and effective functioning]. Vestnik TsEMI, 2018, vol. 1, iss. 4. (In Russ.) EDN: YWWQOW
Egorova N.E. [The use of heuristics procedures in the problems of multi-level governance]. Ekonomika i matematicheskie metody, 2017, vol. 53, no. 2, pp. 90–100. (In Russ.) EDN: YRRPDN
Egorova N.E., Ivanov K.A. [An economic and mathematical analysis of issues of coordinating the economic interests at various levels of hierarchical management system]. Finansovaya analitika: problemy i resheniya, 2015, no. 27, pp. 28–41. (In Russ.) EDN: UBFOZJ
Egorova N.E., Tramova A.M. [Public-private partnerships as an effective mechanism for the implementation of strategic projects]. Ekonomika i predprinimatel'stvo, 2015, no. 8-1, pp. 389–392. (In Russ.) EDN: VRHVZX
Sultanov M.M., Boldyrev I.A., Konstantinov A.A., Agarkov D.S. [Search for optimal modes of operation of block-type thermal power plants according to the criteria of economy and reliability]. Novoe v rossiiskoi elektroenergetike, 2024, no. 11, pp. 38–45. (In Russ.) EDN: ERQZYC
Sharibchenko E.I., Mal'chenko R.V. [Analysis of mathematical and algorithmic support for control and information processing systems]. Informatika i kibernetika, 2024, no. 2, pp. 66–75. (In Russ.) EDN: XGUFGF
Shikov P.A. [Modeling of optimal allocation of resources of an industrial enterprise]. Nauka i biznes: puti razvitiya, 2022, no. 5, pp. 194–198. (In Russ.) EDN: UMAOAP
Sokolov E.V., Kostyrin E.V., Rudnev K.V. [Innovative financial technologies for the development of industrial enterprises in Russia]. Informatsionnoe obshchestvo, 2025, no. 4, pp. 60–69. (In Russ.) EDN: SJONLN
